This page helps with property tax tasks in San Francisco, California, including finding a bill, making a payment, checking due dates, and knowing which office handles assessment questions.
Most payment tasks route through the Property Tax Payment Portal and the Office of the Treasurer & Tax Collector. Assessment value, mailing address, supplemental assessment, and escape assessment questions may involve the Office of the Assessor-Recorder.
Property Tax Payment Portal
Use the San Francisco property tax payment portal to search for a bill, view current tax statements, review past payment history, and pay online when available.
- Bill number
- Block and lot number as shown on the bill, including leading zeros
- Property location, written without abbreviations such as St, Bl, or Ave
For best results, enter the bill number or block and lot exactly as shown on the tax bill.
- Open the search and pay property tax portal.
- Choose the search method that matches the information on your bill.
- Review the statement, balance, and payment history before submitting a payment.
- Keep your confirmation and verify that the payment is later credited to the account.
Payment is not complete when submitted. Taxes, fees, and charges are credited after the payment is received and processed.
Online payment fees
Online property tax payment fees depend on the payment type.
| Payment type | Property tax fee |
|---|---|
| Electronic check | No fee |
| Credit card | 2.25% with a $2.00 minimum |
| Debit card | 2.25% with a $2.00 minimum |
Credit and debit card service fees are non-refundable. If an electronic check is returned or rejected for any reason, a $50 returned item fee is assessed, plus any late penalties and fees if the replacement payment becomes past due.
Secured property tax due dates
Secured property taxes are based on assessed value set annually by the Office of the Assessor-Recorder. The secured property tax rate for Fiscal Year 2025-26 is 1.18268325%. Secured tax bills are mailed in October and may be paid in full or in two installments.
| Event | Delinquent after 5:00 p.m. on | Penalty |
|---|---|---|
| First installment | December 10 | 10% |
| Second installment | April 10 | 10% plus applicable fees |
| Tax-defaulted property | June 30 | Additional 1.5% per month plus redemption fee |
Full payment is required for secured property tax bills. Partial payments are not accepted, and payments for less than the amount due at the time of payment are returned.
Mail, City Hall, ACH, and wire payments
You may pay by mail, at City Hall, or through ACH or wire transfer when that method fits your payment situation. The Office of the Treasurer & Tax Collector is open from 8 a.m. to 5 p.m. Monday through Friday in room 140. Walk-ins for assistance are accepted until 4 p.m., and cashier window payments are accepted until 5 p.m.
For mailed payments, make checks or money orders payable to "SF Tax Collector" and include the block and lot number on the memo line. Do not send cash. Tax payments must be received or postmarked by the due date to avoid penalties.
If mailing close to a deadline, use a USPS counter and request a manual postmark because USPS postmark timing may depend on when the item is first processed.
ACH and wire payments must be of the same tax type. For 10 or fewer tax bills in one ACH transaction, send payment instructions to PTwires.TTX@sfgov.org. For more than 10 tax bills in one ACH transaction, complete and submit the Multiple Payment Worksheet to PTwires.TTX@sfgov.org.
Review the Office of the Treasurer & Tax Collector's property tax payment instructions before choosing a payment method.
Supplemental, escape, and unsecured property taxes
Supplemental tax bills may be issued after a change in ownership or completed new construction. The Office of the Assessor-Recorder reappraises the property, and the Office of the Treasurer & Tax Collector mails the supplemental bill.
Escape assessments correct property value that was not included in a prior year's tax bill. The Treasurer and Tax Collector mails escape tax bills within 60 days after the Notice of Escape Assessment.
Unsecured property tax generally covers property that is not secured real estate, including business personal property, boats and berths, and possessory interests. The unsecured property tax rate for Fiscal Year 2025-2026 is 1.17143563%.
Business property owners must file Form 571-L each year with the Office of the Assessor-Recorder. If the statement is not filed, the Assessor's Office estimates the value and adds a 10% penalty to the assessment.
Delinquent property taxes and redemption
If property taxes are not paid on time, the unpaid amount is delinquent and may incur a 10% penalty. If a bill remains delinquent through June 30, it becomes tax-defaulted and moves to the redemption tax roll.
Tax-defaulted property continues to accrue 1.5% per month on the unpaid delinquent tax amount, equal to 18% per year, until paid in full. A one-time redemption fee is also added.
Taxpayers who are not in power-to-sell status may request a redemption installment payment plan through the Property Tax division by submitting a 311 service request. If eligible, the taxpayer must complete the plan form, pay at least 20% of the balance due, and pay a $50 installment plan setup fee.
To keep a redemption plan in good standing, the taxpayer must pay 20% or more of the redemption amount plus accrued interest by April 10 each succeeding year and keep current taxes paid by the second installment delinquency date.
Assessment values and mailing address changes
The Office of the Assessor-Recorder identifies and assesses taxable property in San Francisco. Use that office for questions about assessed value, exemptions, exclusions, informal review, supplemental assessments, escape assessments, and mailing address changes.
The Assessor-Recorder's online community portal allows property owners to access property information, file common exemptions and exclusions, request a mailing address change, request informal review, report new construction, and search property assessment information.
To change a mailing address, use the community portal or complete the form and return it by drop-off, mail, or email. The service is free, and the form must be signed by an owner, attorney, corporate officer, or authorized property manager.
For assessment tasks, visit the Office of the Assessor-Recorder online.
Penalty waivers and postponement programs
The Office of the Treasurer & Tax Collector reviews penalty waiver requests under the California Revenue & Taxation Code and the San Francisco Business and Tax Regulation Code. Provide documentation that supports the request.
The State Controller's Property Tax Postponement Program allows qualifying homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on a principal residence. Program criteria include at least 40% equity in the home and annual household income of $55,181 or less, among other requirements.
For the 2025-26 program, applications are available in September 2025, the filing period opens October 1, 2025, and the filing period closes February 10, 2026.
Property tax contacts
Use the contact that matches the task: payments and delinquency through the Treasurer & Tax Collector, assessment questions through the Assessor-Recorder, and postponement through the State Controller.
- Office of the Treasurer & Tax Collector — City Hall, room 140. Open 8 a.m. to 5 p.m. Monday through Friday; walk-ins for assistance accepted until 4 p.m.; cashier window payments accepted until 5 p.m.
- SF Tax Collector — P.O. Box 7426, San Francisco, CA 94120-7426.
- Property Tax ACH and wire payment instructions — PTwires.TTX@sfgov.org.
- Office of the Assessor-Recorder — City Hall, 1 Dr. Carlton B Goodlett, Room 190, San Francisco, CA 94102. Phone: (628) 652-8100. Email: assessor@sfgov.org.
- California State Controller's Property Tax Postponement Program — Phone: (800) 952-5661. Email: postponement@sco.ca.gov.
Common questions
Where can I search and pay San Francisco property taxes online?
Use the San Francisco property tax payment portal to search by bill number, block and lot, or property location, then review the statement and payment options.
What information works best for a property tax search?
The best search details are the bill number or the block and lot as shown on the bill. Include leading zeros, and do not type the words Block or Lot.
What happens if my mailed payment arrives after the due date?
If a mailed payment is received after the due date without an acceptable postmark, it is considered late and penalties are imposed.
Who handles assessed value questions in San Francisco?
The Office of the Assessor-Recorder handles assessed value, assessment review, mailing address changes, supplemental assessments, and escape assessment questions.
Can I make a partial payment on a secured property tax bill?
No. Full payment must be made toward secured property tax bills. Payments for less than the amount due at the time of payment are returned.